Analisis PAD, DAU, DAK dan Belanja Modal Terhadap Pertumbuhan Ekonomi di Jawa Tengah

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Published: Oct 26, 2026
DOI: https://doi.org/10.56799/ekoma.v6i1.20217
Keywords:
PAD, DAU, DAK, BM, Economic Growth

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Kusumastuti Marshanindita
UNIVERSITAS STIKUBANK
Agus Budi Santosa
UNIVERSITAS STIKUBANK

Abstract

Fiscal decentralization enables local governments to allocate public budgets more efficiently, thereby improving public service delivery, enhancing productivity, and promoting regional economic growth. Despite the implementation of fiscal decentralization, economic growth across the regencies and municipalities of Central Java has remained unstable in recent years. This study examines the effects of Local Own-Source Revenue (PAD), the General Allocation Fund (DAU), the Special Allocation Fund (DAK), and Capital Expenditure on Economic Growth in Central Java. This study employs a quantitative approach using panel data collected from 35 regencies and cities in Central Java over the 2015–2024 period. Total sampling was used in this study., and the data were analyzed using multiple linear regression.The results reveal that Local Own-Source Revenue (PAD) does not have a significant effect on economic growth. In contrast, the General Allocation Fund (DAU) has a positive and significant effect on economic growth, while the Special Allocation Fund (DAK) has a negative and significant effect. Furthermore, Capital Expenditure has a positive and significant effect on economic growth.

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How to Cite
Marshanindita, K., & Santosa, A. B. (2026). Analisis PAD, DAU, DAK dan Belanja Modal Terhadap Pertumbuhan Ekonomi di Jawa Tengah. EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi, 6(1), 400–415. https://doi.org/10.56799/ekoma.v6i1.20217
Issue
Vol. 6 No. 1: November 2026
Section
Articles
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This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

Author Biography

Agus Budi Santosa, UNIVERSITAS STIKUBANK

Dosen pembimbing sekaligus Dekan Fakultas Ekonomi dan Bisnis

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